Motorway tolls, tickets and policies: three KSeF exclusions for sole traders’ purchase documents

When organising purchase documents for a sole proprietorship, do not treat the labels “ticket”, “insurance policy” or “motorway document” as sufficient to identify a KSeF exclusion. In the cases described below, both the type of service and how it is documented matter, including the invoice’s narrower range of data in accordance with the regulation on issuing invoices.

The Ministry of Finance’s information on the scope of mandatory KSeF lists these cases among activities covered by exclusions under an implementing regulation. These are three selected cases, not a complete list of exclusions.

1. Travel on a toll motorway

The exclusion described by the Ministry concerns services involving travel on a toll motorway documented by invoices containing a narrower range of data than specified in Article 106e of the Act, in accordance with the regulation on issuing invoices.

It should therefore not be extended to every motorway-related document. Identifying this case requires considering both the toll motorway travel service and the type of invoice specified by the Ministry. The expense’s connection with a motorway alone is insufficient to bring it within this description of the exclusion.

2. Passenger transport documented by a single-use ticket constituting an invoice

The second case concerns passenger transport over any distance, including by:

• rail,
• road vehicles,
• seagoing ships,
• inland and coastal waterway transport,
• ferries,
• aircraft and helicopters.

The condition specified in the source is that the service is documented by an invoice in the form of a single-use ticket, containing a narrower range of data than specified in Article 106e of the Act, in accordance with the regulation on issuing invoices.

This is therefore not an exclusion for every ticket. Identification must retain all elements of the description: passenger transport, the relevant means of transport, an invoice in the form of a single-use ticket and the specified narrower range of data.

3. Certain VAT-exempt services — an insurance policy as an example

The third case covers services exempt from tax under Article 43(1), points 7 and 37–41, of the Polish VAT Act, documented by invoices containing a narrower range of data than specified in Article 106e of the Act, in accordance with the regulation on issuing invoices.

The Ministry gives insurance policies recognised as invoices as an example. This does not mean that every insurance policy is excluded. The example remains subject to the specified legal basis for the service’s exemption and the conditions concerning the invoice and its narrower range of data.

All three descriptions come from the Ministry’s official information, “Scope of mandatory KSeF”.

An optional checklist before passing documents to your accountant

As an organisational aid, you can attach a short note to the documents:

• Type of service: what does the purchase concern?
• Type of document: what form does the document received take?
• Conditions to clarify: which elements of the relevant description above need checking?
• Question for your accountant: what could you not establish?

This is an optional organisational recommendation, not an additional legal obligation or confirmation that a particular document meets the conditions for exclusion. Do not treat the document’s name alone, or its absence from KSeF, as conclusive.

Limits of this guide

This article concerns three exclusions described in the source, not a situation where an invoice is issued outside KSeF contrary to the seller’s obligation. These issues should not be conflated.

Nor is this a general guide to receiving invoices or an assessment of a particular ticket, insurance policy or motorway document. The guide supports preliminary identification of the service and document type; it does not determine the tax treatment of a particular purchase.